TMI Blog2016 (11) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... Suresh was entirely responsible for transportation without even accounting to the assessee the expenses incurred by him for discharge of the transportation work. The Tribunal further found that if Suresh was her employee as contended by the assessee, Suresh would have furnished to the assessee the truck numbers, names and addresses of the truck owners, drivers and the payments made by him to each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idu, JJ. For the Appellant : P. Parameswaran Nair, Sooraj T. Elenjickal, Smt. V. A. Haritha, Smt. Sandhya R. Nair and Smt. P. M. Mazna Mansoor, Advocates For the Respondent : P. K. R. Menon, Senior Sanding Counsel for Income-tax JUDGMENT Antony Dominic, J. 1. This appeal is filed by the assessee challenging the order passed by the Income-tax Appellate Tribunal, Cochin Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under section 194C should have been made. The Commissioner, accordingly, found that since the assessee has not made deduction under section 194C, disallowance under section 40(a)(ia) of the Act is legal. This order was again challenged by the assessee before the Income-tax Appellate Tribunal by filing I. T. A. No. 153 of 2014 and by the impugned order, the Tribunal dismissed the appeal. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that lump sum payments were made by the assessee to Suresh and that Suresh was entirely responsible for transportation without even accounting to the assessee the expenses incurred by him for discharge of the transportation work. The Tribunal further found that if Suresh was her employee as contended by the assessee, Suresh would have furnished to the assessee the truck numbers, names and address ..... X X X X Extracts X X X X X X X X Extracts X X X X
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